Women's Canvas Slip-Ons with Textile Bottom from Canada
Low-profile women's slip-on shoes made with canvas (cotton-blend textile) uppers other than vegetable fibers dominant, paired with a textured textile outer sole for grip. Priced $4-$6/pair, classified in 6404.19.77.60 due to women's design, value range, and sole textile surface area per tariff notes.
Duty Rate — Canada → United States
22.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Conduct surface area measurements of upper materials, ignoring reinforcements as per chapter note 4(a), to substantiate textile classification
• Provide footwear size charts proving women's fit to prevent shifts to men's or unisex categories
• Avoid undervaluation on invoices; CBP audits often target low-value claims in this subheading